Agentic AI in Internal Auditing

The Institute of Internal Auditors Presents: All Things Internal Audit Tech


In this episode, Warren Stippich speaks with Ethan Rojhani about the evolving role of agentic artificial intelligence in internal auditing. They discuss how agentic AI differs from traditional AI, its impact on risk assessment, and the skills internal auditors will need to adapt. They talk about the ethical considerations, automation of controls testing, and the future of AI-driven audit execution.


Host:
Warren Stippich (https://www.linkedin.com/in/warrenstippich/) , CIA, CRMA, CPA, national managing principal — Advisory Services Quality and Risk, Grant Thornton


Guest:


Ethan Rojhani (https://www.linkedin.com/in/rojhani/) , CPA, CFE, principal, Grant Thornton


Key Points


• Introduction [00:00-00:00:06]

• What is Agentic AI? [00:07-01:34]

• Key Differences Between Traditional AI and Agentic AI [01:35-05:45]

• The Future of Agentic AI in Internal Auditing [05:46-09:51]

• Real-world Applications of Agentic AI in Internal Audit [09:52-12:25]

• Shifting from Compliance to Advisory Roles [12:26-19:13]

• Ethical and Risk Considerations [19:14-25:51]

• The Future of Internal Auditors in an AI-driven World [25:52-30:34]

• Advice for Auditors on Adopting AI [30:35-33:02]

• Final Thoughts [33:03-36:04]


The IIA Related Content Interested in this topic? Visit the links below for more resources:


• The IIA's 2025 Analytics, Automation and AI Virtual Conference (https://www.theiia.org/en/events/conference/virtual-conferences/analytics-and-automation-virtual-conference/)

• The IIA's Vision 2035 Report (https://ia-vision2035.org/)

• Knowledge Centers: Artificial Intelligence (https://www.theiia.org/en/resources/knowledge-centers/artificial-intelligence/)

• Auditing the Cybersecurity Program Certificate (https://www.theiia.org/en/products/learning-solutions/on-demand/auditing-the-cybersecurity-program/?utm_source=google&utm_medium=cpc&utm_campaign=20253036447&utm_content=&utm_term=&gad_source=1&gclid=Cj0KCQjwhYS_BhD2ARIsAJTMMQZRMF703d2emjumVX_Luw58oU4wfFYOKbU1OjyXOZTIFdysavWYY8IaAlHZEALw_wcB)

• Implementing The IIA’s New Cybersecurity Topical Requirement (https://www.theiia.org/en/products/learning-solutions/roundtable/implementing-the-iias-new-cybersecurity-topical-requirement/)

• Cybersecurity Topical Requirement (https://www.theiia.org/globalassets/site/standards/topical-requirements/cybersecurity/cybersecurity_topical_requirement.pdf)

• "Undercover AI," Internal Auditor magazine (https://internalauditor.theiia.org/en/articles/2025/february/undercover-ai/)

• The IIA’s Updated AI Auditing Framework (https://www.theiia.org/en/content/tools/professional/2023/the-iias-updated-ai-auditing-framework/)


Visit The IIA's website (https://www.theiia.org/en/) or YouTube (https://www.youtube.com/@IIAGlobalHQ) channel for related topics and more.


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Видео Agentic AI in Internal Auditing канала The Institute of Internal Auditors